Pérdidas asociadas a las rentas pasivas . Las rentas pasivas, cuyo valor sea inferior a cero (0), no se someten a las reglas previstas en el artículo 147 de este estatuto para las pérdidas fiscales.
Decreto 624 de 1989 →In force
Article 891
Pérdidas Asociadas A Las Rentas Pasivas
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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